2014 Kentucky Revised Statutes CHAPTER 268 - DRAINAGE AND RECLAMATION ACT OF 1918 268.410 Board certifies to sheriff amount of installment due -- Form of certificate -- Collector's drainage assessment book.
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268.410 Board certifies to sheriff amount of installment due -- Form of
certificate -- Collector's drainage assessment book.
(1)
In December of each year the board shall certify to the sheriff of each county in
which any part of the district is located the annual installment of the
assessments to become due and be collected during the succeeding year. This
installment shall be collected at the same time as state and county taxes.
(2) The certificate of the installment of assessment shall be in substantially the
following form:
"Commonwealth of Kentucky.
County of ________________
To the sheriff of _______________ County:
"This is to certify that the board of drainage commissioners of _________ County,
Kentucky, on behalf of drainage district No. ____ of __________ County (Counties),
Kentucky, has levied the sum of $_________ as the annual installment of
assessments for the year 19___, of the total assessment levied and certified to the
county clerk of your county. The board, on behalf of the drainage district, also levies
$________ as a maintenance assessment for that year, both of which are set out in
the following table, in which are: First, the names of the owners of property as they
appear on the district assessment register; second, the amount of the installment of
the assessment levied on that property due and collectible for the year 19___; third,
the amount of maintenance assessment levied against it. The assessment shall be
payable at the same time as state and county taxes and you are ordered to demand
and collect the assessments at the same time you demand and collect the state and
county taxes due on the same property. This certificate shall be your warrant and
authority for making such demand and collection."
(3) A table or schedule shall follow, showing in properly ruled columns: First, the
names of the owners as they appeared in the district assessment register;
second, a brief description of the property opposite the names of the owners;
third, the amount of the annual installment of assessment on each piece of
property; fourth, the amount of maintenance assessment; fifth, a blank column
in which the collector shall record the amounts collected by him; sixth, a blank
column in which the collector shall record the date of payment of each sum;
seventh, a blank column in which the collector shall record the name of the
person paying each sum. The columns in which the annual installment and the
maintenance assessment appear shall be totaled. The total amount shall
correspond to the amount set out in the certificate.
(4) The certificate and table shall be prepared in the form of a well-bound book,
indorsed and named "Collector's drainage assessment book, drainage district
No. ____ of ________________ County (Counties), Kentucky, for the year
19____" This indorsement shall also be printed on the top of each page. At the
end of the table of assessments shall be these words:
"Done by order of the board of drainage commissioners of _____________ County
on this ______ day of _____________, 19____ .
Attest: _____________________________________________________ Secretary
_____________________________________________________
President
(Seal)"
Effective:June 17, 1978
History: Amended 1978 Ky. Acts ch. 384, sec. 417, effective June 17, 1978. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2380b-28.
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